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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/68641

    Title: 差異化策略對成本不對稱性之影響
    Authors: 張容榕;Chang,Jung-jung
    Contributors: 會計研究所
    Keywords: 差異化策略;成本不對稱性;成本僵固性;成本反僵固性;differentiation strategy;cost asymmetry;cost stickiness;cost anti-stickiness
    Date: 2015-07-08
    Issue Date: 2015-09-23 13:56:58 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 本研究探討公司差異化策略及其成本不對稱性兩者之間的關聯性。策略的選擇與公司營運密切相關,本研究之假說為公司採行差異化策略時,會影響管理者進行資源調整的決策,即公司的差異化策略會影響成本不對稱性。
    ;In this study, we examined the relationship between the differentiation strategy and cost asymmetry. The choice of strategy is closely related to firm’s operating. In this study, we assumed that the differentiation strategy will affect the manager’s decisions on resource adjustment cost. That means the differentiation strategy firm choose will affect the cost asymmetry.
    Using listed on TSE, OTC, and Emerging-Market companies in Taiwan from 1987 to 2013 as the research sample, we use differentiation strategy as our main strategy choice. The empirical results show that when firms have higher degree of differentiation strategy, they will exhibit greater cost stickiness. Furthermore, the relationship between the differentiation strategy and cost asymmetry also are moderated by the optimistic or pessimistic expectation of managers for future. The empirical result shows that under an optimistic scenario, firms with higher degree of differentiation strategy will exhibit greater cost stickiness. Conversely, under the pessimistic scenario, firms with higher degree of differentiation strategy will exhibit smaller cost anti-stickiness.
    Appears in Collections:[會計研究所 ] 博碩士論文

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